Proposed Amendment to Dutch VAT Law: Antiques, Virtual Services, and Administrative Clarifications

• The bill amends the Value Added Tax Act 1968.
• The bill aims to adjust the supplementary regulation for antiques, art and collectibles.
• The bill aims to adjust the provisions on the place of supply for the levy of value added tax (VAT) on certain virtual services provided to customers.
• The Advisory Division of the Council of State has reviewed the proposal and has no comments.
• The Advisory Division recommends submitting the proposal to the House of Representatives.
• The acting vice-president, Th.C. de Graaf, states that the proposal does not give rise to substantive comments.
• Five minor adjustments have been made to the explanatory memorandum for clarity.
• The State Secretary of Finance, Marnix L.A. van Rij, requests that the amended bill and the explanatory memorandum be sent to the House of Representatives.

Source: open.overheid.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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